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I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 103 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), having had regard to the requirements in subsection (2A) of that section, hereby order as follows:

(ii) a refund of value-added tax under an order under section 103 of that Act,

(ii) a refund of value-added tax under an order under section 103 of that Act.

under section 103 of that Act

under section 103 of that Act

(III) the total amount of tax (including a nil amount) which in accordance with the order under section 103 should have been refunded,

(d) the total amount of tax refunded to the person in accordance with an order under section 103 was greater than the amount (if any) properly refundable to that person,

(1) Where an amount of tax is refunded to a person in accordance with an order under section 103 and—

(7B) A person who does not comply with a requirement specified in an order under section 103 shall be liable to a penalty of €4,000.

(1) (a) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 103, give to that other person in writing the particulars of the amount of tax chargeable by the accountable person in respect of the supply by the accountable person of the goods or services that are specified in the request.